Loans Receivable and Related Allowance for Loan Losses (Tables)
 12 Months Ended
Dec. 31, 2013
Loans Notes Trade and Other Receivables Disclosure [Abstract]  
Schedule Of Classification Of Loans Receivable [Table Text Block]
The following table summarizes the Corporation’s loans receivable as of December 31:
 
(Dollar amounts in thousands)
 
2013
 
2012
 
 
 
 
 
 
 
 
 
Mortgage loans on real estate:
 
 
 
 
 
 
 
Residential first mortgages
 
$
105,541
 
$
97,246
 
Home equity loans and lines of credit
 
 
87,928
 
 
85,615
 
Commercial real estate
 
 
101,499
 
 
98,823
 
 
 
 
294,968
 
 
281,684
 
Other loans:
 
 
 
 
 
 
 
Commercial business
 
 
53,214
 
 
45,581
 
Consumer
 
 
9,117
 
 
11,886
 
 
 
 
62,331
 
 
57,467
 
Total loans, gross
 
 
357,299
 
 
339,151
 
Less allowance for loan losses
 
 
4,869
 
 
5,350
 
Total loans, net
 
$
352,430
 
$
333,801
 
Schedule Of Impaired Loans Receivable, Additional Information [Table Text Block]
The following table presents impaired loans by class, segregated by those for which a specific allowance was required and those for which a specific allowance was not necessary as of December 31:
 
(Dollar amounts in thousands)
 
 
 
Impaired Loans with
 
 
 
Specific Allowance
 
 
 
 
 
 
 
 
 
 
 
 
For the year ended
 
 
 
As of December 31, 2013
 
December 31, 2013
 
 
 
 
 
 
 
 
 
 
 
 
 
Cash Basis
 
 
 
Unpaid
 
 
 
 
 
Average
 
Interest Income
 
Interest
 
 
 
Principal
 
Recorded
 
Related
 
Recorded
 
Recognized
 
Recognized
 
 
 
Balance
 
Investment
 
Allowance
 
Investment
 
in Period
 
in Period
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential first mortgages
 
$
82
 
$
82
 
$
21
 
$
49
 
$
5
 
$
4
 
Home equity and lines of credit
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
Commercial real estate
 
 
3,462
 
 
2,521
 
 
181
 
 
3,202
 
 
13
 
 
13
 
Commercial business
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
Consumer
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
$
3,544
 
$
2,603
 
$
202
 
$
3,251
 
$
18
 
$
17
 
 
 
 
Impaired Loans with
 
 
 
No Specific Allowance
 
 
 
 
 
 
 
 
 
 
 
For the year ended
 
 
 
As of December 31, 2013
 
December 31, 2013
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cash Basis
 
 
 
Unpaid
 
 
 
 
 
Average
 
Interest Income
 
Interest
 
 
 
Principal
 
Recorded
 
 
 
Recorded
 
Recognized
 
Recognized
 
 
 
Balance
 
Investment
 
 
 
Investment
 
in Period
 
in Period
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential first mortgages
 
$
20
 
$
20
 
 
 
$
4
 
$
1
 
$
-
 
Home equity and lines of credit
 
 
-
 
 
-
 
 
 
 
-
 
 
-
 
 
-
 
Commercial real estate
 
 
1,074
 
 
675
 
 
 
 
584
 
 
5
 
 
5
 
Commercial business
 
 
336
 
 
336
 
 
 
 
354
 
 
-
 
 
-
 
Consumer
 
 
1,348
 
 
1,348
 
 
 
 
1,457
 
 
-
 
 
-
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
$
2,778
 
$
2,379
 
 
 
$
2,399
 
$
6
 
$
5
 
 
 
 
Impaired Loans with
 
 
 
Specific Allowance
 
 
 
 
 
 
 
 
 
 
 
 
For the year ended
 
 
 
As of December 31, 2012
 
December 31, 2012
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cash Basis
 
 
 
Unpaid
 
 
 
 
 
Average
 
Interest Income
 
Interest
 
 
 
Principal
 
Recorded
 
Related
 
Recorded
 
Recognized
 
Recognized
 
 
 
Balance
 
Investment
 
Allowance
 
Investment
 
in Period
 
in Period
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential first mortgages
 
$
-
 
$
-
 
$
-
 
$
-
 
$
-
 
$
-
 
Home equity and lines of credit
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
Commercial real estate
 
 
4,242
 
 
4,068
 
 
1,448
 
 
2,075
 
 
186
 
 
16
 
Commercial business
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
Consumer
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
$
4,242
 
$
4,068
 
$
1,448
 
$
2,075
 
$
186
 
$
16
 
 
 
 
Impaired Loans with
 
 
 
No Specific Allowance
 
 
 
 
 
 
 
 
 
 
 
For the year ended
 
 
 
As of December 31, 2012
 
December 31, 2012
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cash Basis
 
 
 
Unpaid
 
 
 
 
 
Average
 
Interest Income
 
Interest
 
 
 
Principal
 
Recorded
 
 
 
Recorded
 
Recognized
 
Recognized
 
 
 
Balance
 
Investment
 
 
 
Investment
 
in Period
 
in Period
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential first mortgages
 
$
-
 
$
-
 
 
 
$
-
 
$
-
 
$
-
 
Home equity and lines of credit
 
 
-
 
 
-
 
 
 
 
-
 
 
-
 
 
-
 
Commercial real estate
 
 
730
 
 
505
 
 
 
 
690
 
 
12
 
 
12
 
Commercial business
 
 
394
 
 
369
 
 
 
 
368
 
 
5
 
 
5
 
Consumer
 
 
1,650
 
 
1,650
 
 
 
 
1,774
 
 
-
 
 
-
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
$
2,774
 
$
2,524
 
 
 
$
2,832
 
$
17
 
$
17
 
Financing Receivable Credit Quality Indicators [Table Text Block]
The following table presents the classes of the loan portfolio summarized by the aggregate pass and the criticized categories of special mention, substandard and doubtful within the Corporation’s internal risk rating system as of December 31, 2013 and 2012:
 
(Dollar amounts in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Special
 
 
 
 
 
 
 
 
 
 
 
 
Not Rated
 
Pass
 
Mention
 
Substandard
 
Doubtful
 
Total
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2013:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential first mortgages
 
$
104,983
 
$
-
 
$
-
 
$
558
 
$
-
 
$
105,541
 
Home equity and lines of credit
 
 
87,868
 
 
-
 
 
-
 
 
60
 
 
-
 
 
87,928
 
Commercial real estate
 
 
-
 
 
93,973
 
 
256
 
 
7,270
 
 
-
 
 
101,499
 
Commercial business
 
 
-
 
 
50,008
 
 
674
 
 
2,532
 
 
-
 
 
53,214
 
Consumer
 
 
7,769
 
 
-
 
 
-
 
 
1,348
 
 
-
 
 
9,117
 
Total
 
$
200,620
 
$
143,981
 
$
930
 
$
11,768
 
$
-
 
$
357,299
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2012:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential first mortgages
 
$
96,713
 
$
-
 
$
-
 
$
533
 
$
-
 
$
97,246
 
Home equity and lines of credit
 
 
85,443
 
 
-
 
 
-
 
 
172
 
 
-
 
 
85,615
 
Commercial real estate
 
 
-
 
 
88,944
 
 
1,658
 
 
6,870
 
 
1,351
 
 
98,823
 
Commercial business
 
 
-
 
 
42,417
 
 
2,157
 
 
1,007
 
 
-
 
 
45,581
 
Consumer
 
 
10,236
 
 
-
 
 
-
 
 
1,650
 
 
-
 
 
11,886
 
Total
 
$
192,392
 
$
131,361
 
$
3,815
 
$
10,232
 
$
1,351
 
$
339,151
 
Past Due Financing Receivables [Table Text Block]
The following table presents the classes of the loan portfolio summarized by the aging categories of performing loans and nonperforming loans as of December 31, 2013 and 2012:
 
(Dollar amounts in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Performing
 
Nonperforming
 
 
 
 
 
 
Accruing
 
Accruing
 
Accruing
 
Acccruing
 
 
 
 
 
 
 
 
 
Loans Not
 
30-59 Days
 
60-89 Days
 
90 Days +
 
 
 
 
Total
 
 
 
Past Due
 
Past Due
 
Past Due
 
Past Due
 
Nonaccrual
 
Loans
 
December 31, 2013:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential first mortgages
 
$
103,821
 
$
884
 
$
278
 
$
38
 
$
520
 
$
105,541
 
Home equity and lines of credit
 
 
87,302
 
 
394
 
 
172
 
 
-
 
 
60
 
 
87,928
 
Commercial real estate
 
 
98,095
 
 
516
 
 
22
 
 
-
 
 
2,866
 
 
101,499
 
Commercial business
 
 
52,581
 
 
258
 
 
-
 
 
24
 
 
351
 
 
53,214
 
Consumer
 
 
7,682
 
 
61
 
 
26
 
 
-
 
 
1,348
 
 
9,117
 
Total loans
 
$
349,481
 
$
2,113
 
$
498
 
$
62
 
$
5,145
 
$
357,299
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2012:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential first mortgages
 
$
95,001
 
$
1,272
 
$
440
 
$
-
 
$
533
 
$
97,246
 
Home equity and lines of credit
 
 
84,592
 
 
669
 
 
157
 
 
-
 
 
197
 
 
85,615
 
Commercial real estate
 
 
94,485
 
 
50
 
 
49
 
 
21
 
 
4,218
 
 
98,823
 
Commercial business
 
 
44,915
 
 
297
 
 
-
 
 
-
 
 
369
 
 
45,581
 
Consumer
 
 
10,172
 
 
41
 
 
23
 
 
-
 
 
1,650
 
 
11,886
 
Total loans
 
$
329,165
 
$
2,329
 
$
669
 
$
21
 
$
6,967
 
$
339,151
 
 
The following table presents the Corporation’s nonaccrual loans by aging category as of December 31, 2013 and 2012:
 
(Dollar amounts in thousands)
 
 
 
Not
 
30-59 Days
 
60-89 Days
 
90 Days +
 
Total
 
 
 
Past Due
 
Past Due
 
Past Due
 
Past Due
 
Loans
 
December 31, 2013:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential first mortgages
 
$
88
 
$
-
 
$
82
 
$
350
 
$
520
 
Home equity and lines of credit
 
 
-
 
 
-
 
 
-
 
 
60
 
 
60
 
Commercial real estate
 
 
412
 
 
2,148
 
 
-
 
 
306
 
 
2,866
 
Commercial business
 
 
65
 
 
-
 
 
-
 
 
286
 
 
351
 
Consumer
 
 
1,348
 
 
-
 
 
-
 
 
-
 
 
1,348
 
Total loans
 
$
1,913
 
$
2,148
 
$
82
 
$
1,002
 
$
5,145
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2012:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential first mortgages
 
$
-
 
$
-
 
$
-
 
$
533
 
$
533
 
Home equity and lines of credit
 
 
-
 
 
25
 
 
-
 
 
172
 
 
197
 
Commercial real estate
 
 
469
 
 
3,386
 
 
10
 
 
353
 
 
4,218
 
Commercial business
 
 
78
 
 
-
 
 
-
 
 
291
 
 
369
 
Consumer
 
 
1,650
 
 
-
 
 
-
 
 
-
 
 
1,650
 
Total loans
 
$
2,197
 
$
3,411
 
$
10
 
$
1,349
 
$
6,967
 
Schedule of Financing Receivables, Non Accrual Status [Table Text Block]
The following table presents the Corporation’s nonaccrual loans by aging category as of December 31, 2013 and 2012:
 
(Dollar amounts in thousands)
 
 
 
Not
 
30-59 Days
 
60-89 Days
 
90 Days +
 
Total
 
 
 
Past Due
 
Past Due
 
Past Due
 
Past Due
 
Loans
 
December 31, 2013:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential first mortgages
 
$
88
 
$
-
 
$
82
 
$
350
 
$
520
 
Home equity and lines of credit
 
 
-
 
 
-
 
 
-
 
 
60
 
 
60
 
Commercial real estate
 
 
412
 
 
2,148
 
 
-
 
 
306
 
 
2,866
 
Commercial business
 
 
65
 
 
-
 
 
-
 
 
286
 
 
351
 
Consumer
 
 
1,348
 
 
-
 
 
-
 
 
-
 
 
1,348
 
Total loans
 
$
1,913
 
$
2,148
 
$
82
 
$
1,002
 
$
5,145
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2012:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential first mortgages
 
$
-
 
$
-
 
$
-
 
$
533
 
$
533
 
Home equity and lines of credit
 
 
-
 
 
25
 
 
-
 
 
172
 
 
197
 
Commercial real estate
 
 
469
 
 
3,386
 
 
10
 
 
353
 
 
4,218
 
Commercial business
 
 
78
 
 
-
 
 
-
 
 
291
 
 
369
 
Consumer
 
 
1,650
 
 
-
 
 
-
 
 
-
 
 
1,650
 
Total loans
 
$
2,197
 
$
3,411
 
$
10
 
$
1,349
 
$
6,967
 
Allowance for Credit Losses on Financing Receivables [Table Text Block]
Following is an analysis of the changes in the ALL for the years ended December 31:
 
(Dollar amounts in thousands)
 
2013
 
2012
 
Balance at the beginning of the year
 
$
5,350
 
$
3,536
 
Provision for loan losses
 
 
580
 
 
2,154
 
Charge-offs
 
 
(1,130)
 
 
(498)
 
Recoveries
 
 
69
 
 
158
 
Balance at the end of the year
 
$
4,869
 
$
5,350
 
Allowance For Credit Losses On Loans Receivables, Additional Information [Table Text Block]
The following table details activity in the ALL and the recorded investment by portfolio segment based on impairment method at December 31, 2013 and 2012:
 
(Dollar amounts in thousands)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Home Equity
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Residential
 
& Lines
 
Commercial
 
Commercial
 
 
 
 
 
 
 
 
Mortgages
 
of Credit
 
Real Estate
 
Business
 
Consumer
 
Total
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2013:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning Balance
 
$
828
 
$
730
 
$
3,090
 
$
636
 
$
66
 
$
5,350
 
Charge-offs
 
 
(36)
 
 
(68)
 
 
(941)
 
 
-
 
 
(85)
 
 
(1,130)
 
Recoveries
 
 
1
 
 
-
 
 
8
 
 
18
 
 
42
 
 
69
 
Provision
 
 
130
 
 
(37)
 
 
293
 
 
168
 
 
26
 
 
580
 
Ending Balance
 
$
923
 
$
625
 
$
2,450
 
$
822
 
$
49
 
$
4,869
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ending ALL balance attributable to loans:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Individually evaluated for impairment
 
 
21
 
 
-
 
 
181
 
 
-
 
 
-
 
 
202
 
Collectively evaluated for impairment
 
 
902
 
 
625
 
 
2,269
 
 
822
 
 
49
 
 
4,667
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total loans:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Individually evaluated for impairment
 
 
102
 
 
-
 
 
3,196
 
 
336
 
 
1,348
 
 
4,982
 
Collectively evaluated for impairment
 
 
105,439
 
 
87,928
 
 
98,303
 
 
52,878
 
 
7,769
 
 
352,317
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2012:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Beginning Balance
 
$
832
 
$
320
 
$
1,737
 
$
590
 
$
57
 
$
3,536
 
Charge-offs
 
 
(90)
 
 
(222)
 
 
(35)
 
 
(50)
 
 
(101)
 
 
(498)
 
Recoveries
 
 
84
 
 
27
 
 
8
 
 
15
 
 
24
 
 
158
 
Provision
 
 
2
 
 
605
 
 
1,380
 
 
81
 
 
86
 
 
2,154
 
Ending Balance
 
$
828
 
$
730
 
$
3,090
 
$
636
 
$
66
 
$
5,350
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Ending ALL balance attributable to loans:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Individually evaluated for impairment
 
 
-
 
 
-
 
 
1,448
 
 
-
 
 
-
 
 
1,448
 
Collectively evaluated for impairment
 
 
828
 
 
730
 
 
1,642
 
 
636
 
 
66
 
 
3,902
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total loans:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Individually evaluated for impairment
 
 
-
 
 
-
 
 
4,573
 
 
369
 
 
1,650
 
 
6,592
 
Collectively evaluated for impairment
 
 
97,246
 
 
85,615
 
 
94,250
 
 
45,212
 
 
10,236
 
 
332,559